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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r0.12
Disposition versions
434R0.12. A registrant who has filed an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 ceases to be a registrant who may so determine that net tax at the end of the earliest of
(1) the first fiscal year of the registrant that is a reporting period of the registrant in which the registrant ceases to be a specified registrant;
(2) the fiscal year of the registrant immediately before the first fiscal year of the registrant that is a reporting period of the registrant for which the total threshold amount exceeds $418,952;
(3) the first fiscal quarter of the registrant that includes a reporting period of the registrant for which the total threshold amount exceeds $418,952; and
(4) the fiscal quarter of the registrant immediately before the first fiscal quarter of the registrant that includes a reporting period of the registrant in which the registrant ceases to be a specified registrant.
434R0.12. A registrant who has filed an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 ceases to be a registrant who may so determine that net tax at the end of the earliest of
(1) the first fiscal year of the registrant that is a reporting period of the registrant in which the registrant ceases to be a specified registrant;
(2) the fiscal year of the registrant immediately before the first fiscal year of the registrant that is a reporting period of the registrant for which the total threshold amount exceeds $219,000;
(3) the first fiscal quarter of the registrant that includes a reporting period of the registrant for which the total threshold amount exceeds $219,000; and
(4) the fiscal quarter of the registrant immediately before the first fiscal quarter of the registrant that includes a reporting period of the registrant in which the registrant ceases to be a specified registrant.
